G.P. PANDEY Vs. UNION OF INDIA

JUDGEMENT

(1.) IN all these revision applications filed under section 397/401 of the Code of Criminal Procedure, 1973 (hereinafter referred to as 'the Cr. P.C.'), the petitioners have challenged the legality and validity of the order dated 11 -7 -2003, passed by the Special Judge (Economic Offences), Ranchi, by which he rejected the petition filed by the petitioners for dispensing with their personal appearance and for being allowed to appear through their advocates under the provisions of section 205 of the Cr.P.C.

(2.) THESE cases arose out of a series of complaint cases filed against the petitioners and others in the court of Special Judge (Economic Offence), Ranchi. Petitioner No. 1 at the relevant time was a director (production) and petitioner No. 2 was a senior manager (finance) in the Heavy Engineering Corporation Ltd. (hereinafter referred to as 'the H. E. C.') Dhurwa, Ranchi. In the said complaint case, allegations were made that the petitioners were responsible for deduction of tax from the salary of the employees of different sections of the H.E.C. and further they alleged to have defaulted in deduction of tax from the employees on 17 occasions and failed to deposit the same within a week. It was alleged that the petitioners were liable under section 276B, read with section 278B of the Income Tax Act.

(3.) I have heard Mr. Rajiv Ranjan, learned counsel for the petitioners and Mr. K.K. Jhunjhunwala, learned counsel for the State.